Formation/Cours

At the end of the course, the student should be able to:

– Understand how the concept of sustainability can be integrated into strategic management.
– Understand the methodology of social and ethical accounting, auditing and reporting and of sustainability reporting and assurance.
– Critically analyse the quality of corporate sustainability reports with reference to international standards (e.g. AA1000 and GRI).

The core dimensions of sustainability (economic-social-environmental) will be discussed in relation to strategic managagement of the corporation, showing how a stakeholder oriented approach can help managers to create value in a sustainable way. students will then analyse the logic, methodology and international standards for the practice of social and ethical accounting, auditing and reporting (AA1000) and of sustainability management and reporting (GRI). Finally, students will critically analyze real examples of corporate sustainability reporting, assessing their quality in light of the concepts and methodologies discussed in the course.